GST: Supply of telecommunication services to local authority is taxable

In re Vodafone Idea Limited (GST AAR Telangana) Supply of telecommunication services to a local authority is a taxable service The AAR, Telangana in the matter of M/s. Vodafone Idea Limited [TSAAR Order No. 36/2022 dated July 11, 2022] ruled that the supply of telecommunication services to a local authority is a taxable service under Section 9(1) of the Central Goods and Services Act, 2017 (“the CGST Act”) and is not exempted under Notification No. 12/2017- Central Tax (Rate) dated 28 June 2017. (“the Services Exemption Notification”). Held that, there is no direct relation between th...